Which Accounts Described Below Would Have Non-Zero Balances After the Accounts

Multiple Choice

Which accounts described below would have non-zero balances after the accounts are closed in the general fund of a state or local government?
I.Estimated Revenues Control.
II.Appropriations Control.
III.Budgetary Fund Balance Unreserved.
IV.Deferred Revenue.
V.Due to Internal Service Fund.
VI.Fund Balance-Reserved for Inventories.

A) I,II,III.
B) I,II,IV.
C) IV,V,VI.
D) III,IV,V.